Import duty on Lithium-ion batteries & power banks to Brazil (2026)
HS 85076000 · Source: official Brazil tariff schedule · Updated 2026-06-09
TL;DR
Lithium-ion batteries & power banks classify under HS 85076000 in Brazil. Import duty 18.0%. On a $1,000 FOB shipment, total taxes due at import ≈ $748 (effective rate ≈ 74.42%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: CIF)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import Duty (II) | 18.0% | $180.90 | |
| Excise (IPI) | 11.25% | $133.41 | Creditable (Lucro Real) |
| PIS-Import | 2.1%（估算） | $21.11 | |
| COFINS-Import | 9.65%（估算） | $96.98 | |
| State VAT (ICMS) | 18%（估算） | $315.53 | State 17–19%, "por dentro" gross-up, creditable |
| Total taxes at import | 74.42% | $747.93 | as % of CIF |
- PIS/COFINS/ICMS use standard rates; actuals vary by state and tax regime
Brazil de minimis
Federal import tax exempt below USD 50 (CIF, via Remessa Conforme)
$50 federal exemption restored 2026-05-13 (MP 1357/2026)
Below $50: federal-free but ICMS ~20% still applies. Temporary measure — verify latest.
As of 2026-06 · See 13-country de minimis tracker
Full schedule
HS 85076000 details
13-country compare
Lithium-ion batteries & power banks by market
China export side
Export VAT rebate